Advanced Introduction to U.S. Corporate Tax Law (Elgar Advanced Introductions series)
Language: English
Published by Edward Elgar Publishing, 2025
- Softcover
- New

Seller: Ria Christie Collections, Uxbridge, United KingdomRia Christie Collections
AbeBooks seller since March 25, 2015
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In English.
Seller Inventory # ria9781035324255_new
- Title
- Advanced Introduction to U.S. Corporate Tax Law (Elgar Advanced Introductions series)
- Author
- Kwall, Jeffrey L.
- Publisher
- Edward Elgar Publishing
- Publication year
- 2025
- Condition
- New
- Binding
- Soft cover
- Language
- English
- ISBN 10
- 1035324253
- ISBN 13
- 9781035324255
- Item weight
- 1,000 grams
This insightful book provides a nuanced guide to the intricacies of U.S. corporate tax law. Jeffrey L. Kwall sheds light on the double taxation process, highlighting critical issues surrounding the system that requires both corporations and shareholders to pay tax on the same income.
Chapters explain key topics including the taxation of contributions of property to a corporation, distributions (dividends and stock buybacks) by a corporation, and corporate asset sales and stock sales. Kwall also addresses noncorporate enterprises subject to corporate tax, as well as the circumstances under which corporations are not taxed.
Key Features:
- Analyzes key tax issues across all stages of the life cycle of a corporation
- Includes a detailed discussion of the tax aspects related to mergers and acquisitions
- Examines the tax treatment of corporations not subject to corporate tax, known as S Corporations
The Advanced Introduction to U.S. Corporate Tax Law is an essential resource for students and scholars in corporate law and governance, tax law and fiscal policy, and commercial law. It is also beneficial to researchers and practitioners seeking to understand corporate tax law and its wider applications.
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Ria Christie Collections
Uxbridge, United Kingdom
AbeBooks seller since March 25, 2015
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